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Guidelines for Articleship Training Abroad
i.
A Chartered Accountant is eligible to train an articled assistant
provided his main occupation is the practice of the profession of
Accountancy at the time of engaging articled assistants as well as in each
of the qualifying years on the basis of which he claims eligibility to train
articled assistants.
ii.
Any member engaged in any other business, occupation or holding part
time certificate of practice is not entitled to train articled assistant.
iii.
Any member employed as a Paid Assistant or engaged as a partner in a
foreign firm of Chartered Accountants will also be eligible to train articled
assistants at par with the paid assistants with a firm of Chartered
Accountants in India. All conditions applicable to the Paid Assistants in
India would be applicable to them as well. However, in case of a foreign
firm, such a foreign firm shall have at least one partner who is either a
member of the Institute or who is eligible to become a member of the
Institute, in terms of MRA. Provided that every Chartered Accountant from
ICAI who is registered as an auditor and obtained a license and registration
number from the appropriate competent authority abroad to establish a
professional firm and carry out the attest function and who meets the
international/local experience and expertise criteria laid down by the law
shall be eligible to train articled assistants as under:
Category
(i)
(ii)
(iii)
(iv)
Period of continuous practice
Entitlement of
articled assistant or
assistants
An associate or fellow in continuous
1
practice for a period up to 3 years
An associate or fellow in continuous
2
practice for any period from 3 years to 5
years
An associate or fellow in continuous
4
practice for any period from 5 years to 10
years
An associate or fellow in continuous
5
practice for any period from 10 years
It would also be essential for such member abroad to produce the copy of
License and certificate of registration issued by the competent authority
abroad to him as individual member and to the professional firm with
whom he is affiliated to the Institute with current validity at the time of
registration of articleship.
Further where an Indian Chartered Accountant is working as paid assistant
in a firm where there is no Indian CA as a partner such paid assistant shall
not be entitled to train any articled assistant
iv.
The members shall provide a professional address as envisaged in
Regulation
2(1)(xiii) as well as an address in India.
(As per the said Regulation, professional address means: a. an address of the place where the member is carrying on his profession (
or where he is carrying on his profession at more than one place, the
principal place), or
b. if a member is employed, the place of employment or at his option the
place of his residence
c. the place of residence, if the member neither carried on the profession
nor is employed.
It may please be noted that an address in India is essential in any of the
situation)
v.
Since there is full time employment visa instead of Trainee Visa for students
who wish to register their articleship with chartered accountants abroad
according to the immigration laws of Gulf Cooperation Council (GCC)
Countries, so such employees shall be treated at par with the articled
assistants registered in India.
It would be essential for such articled assistants abroad to produce the copy
of such visa and immigration details along with a copy of passport at the
time of registration of articleship. The terms and conditions that may be
made applicable for training articled assistant in India from time to time
shall mutates mutandis apply for training of articled assistant abroad.
vi.
The period of practical training shall be 3 years or 3 ½ years, as applicable,
under a practicing chartered accountant abroad. However, the articled /
audit assistants should have an option to undergo industrial training in
accordance with the Regulations 51 & 72 of the Chartered Accountants
Regulations, 1988 during the last one year of training.
vii.
The Industrial Training may be imparted by the Chartered Accountants
working abroad in a financial, commercial or industrial undertaking with
minimum fixed assets & minimum total turnover or minimum paid up
capital as may be specified by the Council (whatever the value specified
in terms of Indian currency may be deemed as applicable in foreign
countries in their respective currencies) or such other organization or
institution approved by the Council. In case of a member employed outside
India, and eligible to impart Industrial training outside India, is unable to
submit Annual Report/Balance sheet of the corporate/undertaking the
member is working with, the member may submit a self declaration
about the particulars of the undertaking alongwith the application.
viii.
The terms & conditions contained in Regulation 54 and Regulation 54A
dealing with secondment shall be applicable to the articled assistants
receiving training abroad.
ix.
The Principal shall send training reports as prescribed alongwith the
service certificate to be issued in Form 109 & 108 as the case may be.
x.
The principal shall impart training in accordance with the guidelines
contained in Training Guide. He shall maintain a record of practical
training imparted by him to the articled assistant and report to the Council
in the form prescribed in the training guide.
xi.
The rates, terms and conditions of stipend prescribed as payable to the
articled assistants receiving training in India shall be applicable to the
articled assistants receiving training aboard except that the same rate of
stipend in equivalent terms specified in respective national currencies of
the countries concerned instead of Indian rupees.
xii.
Regulation of training in terms of office hours and working days holidays
will be applicable as per local office timings and laws. However,
requirements of total training hours will be the same as applicable in
India, the terms of which are given hereunder: a. The working hours for the articled assistants shall be 35 hours
in a week excluding the lunch break.
b. The office hours of the Principal for providing article training to the
articled assistant shall not be generally before 9.00 a.m. or after
7.00 p.m.
c. The normal working hours for the articled assistant shall not start after
11.00 a.m. or end before 5.00 p.m.
d. The working hours for the articled assistants should not exceed
35 hours in a week excluding the lunch break and normally an
articled
assistant be required to work during the normal working hours fixed for
articled assistants.
e. In case of exigencies of work with Principal, an article assistant may
be required to work beyond his / her normal working hours.
However, under such circumstances, the aggregate number of
working hours shall not exceed 45 hours per week. The requirement
to work beyond 35 hours in a week should not be a practice
but only in exceptional circumstances.
Further, where the articled assistant is required to work beyond normal working
hours, and aggregate of such hours exceed 35 hours per week, he / she shall be
entitled to compensatory leave calculated with reference to number of
completed working hours, over and above, 35 hours per week.
Further conduct of training will be regulated as per provisions of the
relevant Regulations as follows: Regulation 60: Working hours of an Articled Assistant
“Subject to such directions as may be issued by the Council, the working hours
of an articled assistant shall be 35 hours per week to be regulated by the
Principal from time to time”.
Regulation 65: Articled assistant not to engage in any other occupation
“Without the previous permission of the Council, obtained on application made
in the *approved form, no articled assistant shall, during the period of his
service as an articled assistant, take any other course of study or training,
whether academic or professional, or engage in any business or occupation.”
Regulation 66: Enquiries against articled assistant
“(1) Where a complaint or information of any misconduct or breach of
Regulation 65 or breach of any of the covenants contained in the articles is
received against an articled assistant from his principal or any other person,
the President or the Vice-President as the Executive Committee may decide
from time to time, may cause an investigation to be made
(2) The Executive Committee may, on a consideration of the report of the
investigation and after giving the articled assistant an opportunity of being
heard, make any of the following orders, namely;i. direct that the papers be filed and the complaint be dismissed, if the Executive
Committee finds that the articled assistant is not guilty of any misconduct of
breach of Regulation 65 or breach of any of the covenants contained in the
articles; or
ii. if the articled assistant is found guilty, reprimand the articled assistant or
cancel
the registration of articles or direct that any period already served under
such articles shall not be reckoned as service for the purpose of the period of
practical training specified in Regulation 50.
(3) The articled assistant, the registration of whose articles has been cancelled
under this regulation, shall not, except with the permission of the Executive
Committee be retained or taken as an articled assistant or audit assistant by any
member”.
Regulation 67: Complaint against the Principal
1) Where an articled assistant makes a complaint against his principal on a
matter concerning his training as an articled assistant, the President or the
Vice- President as the Executive Committee may decide from time to time,
may cause an investigation to be made and submit a report to the Executive
Committee.
2)
2) The Executive Committee shall submit the report of the investigation to
the Council with its recommendations.
3) The Council may, on a consideration of the report of the Executive
Committee, pass such order as it may consider expedient, including an order
withdrawing the entitlement of the principal to train one or more articled
assistants either permanently or for a specified period:
4) The President or the Vice-President as the Executive Committee may decide
from time to time, may, pending an investigation of the complaint, either
terminate or suspend the articles and allow the articled assistant to be
accepted as additional articled assistant by a member, notwithstanding
anything contained in Regulation 43.